International inheritance case according to the EU Succession Regulation

International inheritance case according to the EU Succession Regulation
Uniform rules within the EU
Which inheritance law applies in international inheritance cases?
International jurisdiction of the courts
- “habitual residence”
When a choice of law is particularly recommended
Special cases and special regulations
The European Certificate of Succession
Your advantages with legal advice
Frequently Asked Questions – FAQ

International Inheritance Case According to the EU Succession Regulation

An international inheritance case exists if the estate of a deceased person has a connection to several countries, for example, because the testator lived abroad, leaves assets in another country, or heirs are resident in different countries.

Learn which inheritance law applies in international inheritance cases and how the EU Succession Regulation governs cross-border estates.

Uniform Rules within the EU

Since August 17, 2015, the EU Succession Regulation (EU-ErbVO) has ensured clear responsibilities and uniform rules for cross-border inheritance cases. It applies in all EU member states, with the exception of Ireland and Denmark. The regulation governs both the applicable national inheritance law and the jurisdiction of the courts.

The aim is to simplify complex estate proceedings with international connections – for example, if an Austrian citizen dies in Spain or real estate is inherited in Croatia.

Which Inheritance Law Applies in International Inheritance Cases?

As a rule, the last habitual residence of the testator is decisive. If someone has their center of life in Italy, then Italian inheritance law generally applies – regardless of nationality.

However, it is possible to choose the national law of the home country in the will. This so-called choice of law must be expressly declared and can relate to the time of establishment or the time of death (§ Art 22 EU-ErbVO).

Sebastian Riedlmair
Harlander & Partner Attorneys „Wer will, dass auf sein Erbe österreichisches Recht angewendet wird, muss das ausdrücklich regelin schlichtes Testament reicht dafür nicht aus“

International Jurisdiction of the Courts

The competent court is also determined by the last habitual residence of the testator (§ Art 4 EU-ErbVO). This means that if the deceased last lived permanently in France, a French court is regularly responsible for the estate proceedings. This also applies if the entire estate is located in Austria.

Under certain conditions, however, jurisdiction can also be agreed in another state. Provided that the testator has validly chosen the law there and all parties concerned agree (in accordance with § Art 5 EU-ErbVO).

“Habitual Residence”

The EU Succession Regulation does not expressly define the term habitual residence. Therefore, an overall assessment is always required. The duration, regularity and circumstances of the stay are particularly relevant. Relevant factors include where the center of life was, where social ties existed, or where the family lived. Seasonal stays, such as regular wintering in Spain, can also be taken into account, provided they are associated with an actual shift in the center of life.

When a Choice of Law is Particularly Recommended

A choice of law is particularly useful if:

the habitual residence differs from the country of citizenship,
assets are located in different states,
the statutory inheritance rules of the country of residence are to be avoided,
or a planned move abroad is imminent.

Sebastian Riedlmair
Harlander & Partner Attorneys „Eine klare Rechtswahl schützt Ihre Familie vor rechtlichen Überraschungen und vermeidet aufwendige internationale Verfahren.“

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Special Cases and Special Regulations

The inheritance law of the state in which the deceased last lived does not automatically apply in every case. If the overall circumstances show that there was a closer connection to another country, its inheritance law may also apply. This is the case, for example, if the family center was located there or a large part of the assets was present.

If no court of an EU member state can be considered for the settlement of the inheritance, an Austrian court may exceptionally become competent.

If the estate remains without heirs, it falls to the state. In such cases, the inheritance treatment is usually based on the state in which the assets are located.

The European Certificate of Succession

The European Certificate of Succession (ECS) supports the cross-border settlement of an inheritance. It serves as official proof of the status of heir and facilitates the enforcement of rights abroad.

Detailed information can be found on our page:
European Certificate of Succession

Your Advantages with Legal Advice

A cross-border inheritance case brings many challenges. As an experienced law firm, we offer you:

legal support in international estate proceedings.
legally secure drafting of wills with choice of law,
Clarification of responsibilities abroad,
Enforcement of your inheritance and compulsory portion claims,
Support with the application for the European Certificate of Succession

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Frequently Asked Questions – FAQ

When is there an international inheritance case?

An international inheritance case exists if the estate of a deceased person is connected to more than one state. This is the case, for example, if the testator lived abroad, leaves assets in several countries, or the heirs are resident in different states.

Which inheritance law applies?

As a rule, the applicable inheritance law is determined by the last habitual residence of the deceased. However, anyone who makes a will can expressly choose the law of their home country if they have its nationality.

What does habitual residence mean?

The habitual residence is the place where a person had their center of life. The duration, regularity and circumstances of the stay are decisive. Where family ties existed or where social contacts were maintained also plays a role.

Can I choose Austrian law even though I live abroad?

Yes. Anyone who has Austrian citizenship can stipulate in their will that Austrian inheritance law should apply. This is particularly useful for longer stays abroad or planned relocation.

Which court is responsible if the deceased lived abroad?

The court of the last habitual residence is generally responsible for the settlement of the estate proceedings. In exceptional cases, however, a court in another state may also become competent if all parties agree and there is a valid choice of law.

When should a choice of law be made in the will?

A choice of law is always recommended if the inheritance law of the country of residence is to be avoided, the assets are distributed across different states, or a planned move abroad is imminent.

What does the European Certificate of Succession bring?

The European Certificate of Succession serves as official proof of the status of heir and helps to assert inheritance claims in other EU member states more quickly and easily. However, it does not replace the Einantwortung under Austrian law, but complements it in international matters.